2016 (8) TMI 673

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....r For the Petitioner : Sri S.K. Mehta, Advocate For the Respondent : Sri K.C. Jena, A.D.C. (A.R.) ORDER Per Shri H. K. Thakur This appeal has been filed by the appellant against the mutiliation order passed by C.C. (Port), Kolkata-01 as the Adjudicating authority, under Order-in-Original No. KOL/CUS/Port/30/2015 dated 9/10/2015. 2. Shri S.K. Mehta (Advocate) appearing on behalf o....

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....sp; Silicon Electrical Strips  under CTH 72261100 and not  scrap  claimed by the appellant. That by an order dated 5/12/2014 passed by Adjudicating authority the goods were held to be classifiable under CTH 72261100. That after receipt of Order-in-Original dated 5/12/2014, appellant filed writ petition No. 3 of 2015 in Calcutta High Court and Hon'ble Court passed an order dated 7/1/....

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....not have any provision for suo motto ordering mutiliation by the Adjudicating authority. Learned Advocate thus strongly argued that order of mutiliation may be set aside. 3. Sri K.C. Jena, A.D.C. (A.R.) appearing for the Revenue argued that imported goods are capable of being used as such and are not required for melting purposes as  scrap . That in order to curtail alternative use as such....

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.... ordering mutiliation of imported goods: "24. Power to make rules for denaturing or mutiliation of goods            The Central Government may make rules for permitting at the request of the owner the denaturing or mutiliation of imported goods which are ordinarily used for more than one purpose so as to render them unfit for one ....